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1991 (12) TMI 117 - AT - Income TaxExtract: .......n the case of CIT vs. J.K. Hosiery Factory (1986) 52 CTR (SC) 142 (1986) 159 ITR 85 (SC) a view favourable to the assessee is required to be taken in a situation where two views are possible. I, therefore, hold that no addition under s. 43B was warranted on the facts of the present case. 6. In the result the appeal filed by the assessee is allowed.
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